5 Which Industry Use Cases Should an EPM Center of Excellence Prioritize?
An Enterprise Performance Management (EPM) Center of Excellence should prioritize industry use cases that connect planning, close, profitability, reporting, workforce, and data governance to the organization’s operating model.
The tables below help CoE leaders identify relevant EPM and Enterprise Data Management (EDM) capabilities, sequence a roadmap, and align investments to industry-specific outcomes.
Use these examples to start a roadmap discussion with business and Finance stakeholders. Prioritize the use cases with the highest business value, clearest data dependencies, and strongest alignment to strategic initiatives; then phase the remaining capabilities into subsequent roadmap releases.
Select a small number of high-value initial use cases, define their data and process dependencies, and create a phased Cloud EPM roadmap. Review the matrix after each release cycle, incorporate new stakeholder priorities and platform capabilities, and maintain a visible backlog of future use cases.
- Construction and Engineering EPM and EDM Use Cases
- Defense EPM and EDM Use Cases
- Financial Services EPM and EDM Use Cases
- Industrial Manufacturing EPM and EDM Use Cases
- Life Sciences and Research EPM and EDM Use Cases
- Media and Entertainment EPM and EDM Use Cases
- Professional Services EPM and EDM Use Cases
- Public Sector EPM and EDM Use Cases
- Retail EPM and EDM Use Cases
- Utilities and Energy EPM and EDM Use Cases
- Telecommunications EPM and EDM Use Cases
- Transportation and Logistics EPM and EDM Use Cases
Construction and Engineering EPM and EDM Use Cases
Construction-and-engineering EPM and EDM roadmaps should bring together project forecasting, scenarios, resource and working-capital planning, data governance, profitability, reporting, ESG, resilience, and assurance.
| Primary EPM/EDM Pillar | Industry Use Case |
|---|---|
| Planning | Predictive project EAC & cash forecasting |
| Planning | Schedule, change & recovery scenarios |
| Planning | Resource, capacity & working-capital planning |
| Enterprise Data Management | Project, vendor & cost master governance |
| Enterprise Data Management | RFI, document & change-impact lineage |
| Profitability and Cost Management | Margin-at-risk anomaly detection |
| Narrative Reporting / FreeForm | Conversational portfolio reporting |
| Planning / Narrative Reporting | Project carbon, materials & ESG disclosure |
| Planning / Scenario Management | Predictive safety & operational resilience |
| Financial Consolidation and Close / Account Reconciliation | Audit-ready regulatory & project assurance |
Defense EPM and EDM Use Cases
Defense EPM and EDM roadmaps should align operational readiness, procurement, multiyear capability planning, cash, workforce, project control, close, costing, and partner funding.
| Primary EPM/EDM Pillar | Industry Use Case |
|---|---|
| Operational Planning | Readiness, sustainment and inventory planning |
| Operational Planning | Joint procurement and industrial participation |
| Enterprise Planning & Budgeting | Multiyear resource and capability planning |
| Financial Forecasting & Cash Planning | Budget execution, cash and commitments |
| Oracle Workforce Planning | Workforce and force-structure planning |
| Project Financial Planning | Program, project and capital-portfolio controls |
| Financial Consolidation and Close | Close, reconciliation and audit readiness |
| Profitability and Cost Management | Cost allocation, mission costing and partner funding |
Financial Services EPM and EDM Use Cases
Financial-services EPM and EDM roadmaps should combine portfolio, balance-sheet, risk, and regulatory planning with close and profitability capabilities.
| Primary EPM/EDM Pillar | Industry Use Case |
|---|---|
| Planning | Loan portfolio planning |
| Planning | Net interest income (NII) modelling |
| Planning | Balance sheet planning |
| Planning | Stress testing and scenario analysis |
| Planning | Premium and claims forecasting |
| Planning | Distribution and channel planning |
| Planning | Assets-under-management forecasting |
| Planning | Revenue and fee modelling |
| Planning | Sales capacity and advisor productivity |
| Planning | Credit risk modelling |
| Planning | Expected credit loss (ECL) |
| Financial Consolidation and Close | Basel III/V, COREP and FINREP |
| Financial Consolidation and Close | IFRS 9 credit-loss provisioning |
| Financial Consolidation and Close | Solvency II |
| Profitability and Cost Management | Risk-adjusted profitability (RAROC) |
Industrial Manufacturing EPM and EDM Use Cases
Industrial-manufacturing EPM and EDM roadmaps should integrate production, supply-chain, workforce, master-data, sustainability, profitability, close, and reconciliation processes.
| Primary EPM/EDM Pillar | Industry Use Case |
|---|---|
| Planning | Production-capacity planning |
| Planning | Demand sensing and IBP |
| Planning | Multi-plant rolling forecasts |
| Planning | CapEx planning and tracking |
| Planning | Plant / factory P&L reporting |
| Planning | Supply-chain scenario modelling |
| Planning | Inventory and working-capital planning |
| Planning | New-product introduction financial planning |
| Planning | Plant-level headcount and labour-cost planning |
| Planning | Skills and workforce-capacity modelling |
| Enterprise Data Management | Master-data governance for cost centres and plants |
| Enterprise Data Management | M&A integration and entity restructuring |
| Enterprise Data Management | New-product-introduction master data |
| Narrative Reporting | Scope 1, 2 and 3 emissions tracking |
| Narrative Reporting | CSRD / ESRS regulatory reporting |
| Profitability and Cost Management | Product-level cost management |
| Financial Consolidation and Close | Multi-entity financial close |
| Account Reconciliation | Intercompany reconciliation |
Life Sciences and Research EPM and EDM Use Cases
Life-sciences-and-research EPM and EDM roadmaps should connect R&D, clinical trials, workforce, project controls, capital, close, compliance, and analytical capability.
| Primary EPM/EDM Pillar | Industry Use Case |
|---|---|
| Planning, Budgeting & Forecasting | R&D financial planning and cost management |
| Project Financial Planning | Clinical-trial planning and oversight |
| Workforce Planning | Workforce and headcount planning |
| Project Financial Planning & Control | Project cost tracking |
| Capital Planning | Capital-asset and depreciation management |
| Financial Consolidation and Close | Financial close and compliance reporting |
| Management Reporting & Analytics | Analytical capability and Excel dependency |
Media and Entertainment EPM and EDM Use Cases
Media-and-entertainment EPM and EDM roadmaps should connect strategic portfolio choices, content economics, talent, rights, distribution, workforce, capital, reporting, and governance.
| Primary EPM/EDM Pillar | Industry Use Case |
|---|---|
| Planning & Strategic Modeling | Strategic portfolio plan |
| Planning & Strategic Modeling | Slate and greenlight |
| Planning & Strategic Modeling | Production planning |
| Planning & Strategic Modeling | Distribution and windowing |
| Planning & Strategic Modeling | Subscriber planning |
| Planning & Strategic Modeling | Advertising revenue |
| Planning & Strategic Modeling | Commerce, events and gaming |
| Planning & Strategic Modeling | Marketing investment |
| Planning & Strategic Modeling | Cash and liquidity |
| Planning & Strategic Modeling | Subindustry-specific planning |
| Financial Consolidation and Close, Account Reconciliation & Tax Reporting | Content accounting |
| Financial Consolidation and Close, Account Reconciliation & Tax Reporting | Talent / participation economics |
| Financial Consolidation and Close, Account Reconciliation & Tax Reporting | Rights, royalties and licensing |
| Financial Consolidation and Close, Account Reconciliation & Tax Reporting | Close and consolidation |
| Financial Consolidation and Close, Account Reconciliation & Tax Reporting | Account reconciliation |
| Financial Consolidation and Close, Account Reconciliation & Tax Reporting | Tax provision and reporting |
| Profitability and Cost Management | Content-library optimisation |
| Profitability and Cost Management | Customer / cohort economics |
| Profitability and Cost Management | Partner economics |
| Profitability and Cost Management | Platform / channel economics |
| Profitability and Cost Management | Technology and AI economics |
| Workforce, Capital & Strategy | Workforce and talent |
| Workforce, Capital & Strategy | Capital and technology |
| Workforce, Capital & Strategy | M&A and partnerships |
| Workforce, Capital & Strategy | Risk and resilience |
| Reporting, Narrative & Compliance | Sustainability and compliance |
| Reporting, Narrative & Compliance | Regulatory evidence |
| Enterprise Data Management | EDM governance |
Professional Services EPM and EDM Use Cases
Professional-services EPM and EDM roadmaps should align pipeline, resource, workforce, project profitability, revenue recognition, tax, close, and governance capabilities.
| Primary EPM/EDM Pillar | Industry Use Case |
|---|---|
| Planning | Sales pipeline and backlog forecasting |
| Planning | Billable-rate management and pricing scenarios |
| Planning | M&A and portfolio-change scenarios |
| Planning | Resource utilisation and capacity planning |
| Planning | Strategic workforce and skills-gap planning |
| Financial Consolidation and Close | IFRS 15 / ASC 606 revenue recognition |
| Financial Consolidation and Close | Multi-entity financial consolidation |
| Financial Consolidation and Close | Intercompany elimination |
| Financial Consolidation and Close | IFRS 16 / ASC 842 lease accounting |
| Profitability and Cost Management | Project and client profitability |
| Profitability and Cost Management | Shared-service and overhead cost allocation |
| Account Reconciliation | Account reconciliation and close acceleration |
| Tax Reporting | Tax provisioning and country-by-country reporting |
| Enterprise Data Management | Chart-of-accounts and entity-hierarchy governance |
| Narrative Reporting | Narrative and board reporting |
Public Sector EPM and EDM Use Cases
Public-sector EPM and EDM roadmaps should support multiyear budgeting, in-year forecasting, capital and grants planning, service workforce planning, compliance, and data governance.
| Primary EPM/EDM Pillar | IndustryUse Case |
|---|---|
| Planning & Forecasting | Multi-year budget / MTEF |
| Planning & Forecasting | In-year revenue and cash |
| Planning & Forecasting | Capital, grants and energy |
| Workforce | Service demand and workforce |
| Cost & Profitability | Shared-service cost allocation |
| Close & Compliance | Close, reconcile and report |
| Data Management & Governance | Enterprise dimensions and data |
Retail EPM and EDM Use Cases
Retail EPM and EDM roadmaps should connect merchandise, demand, store, inventory, workforce, profitability, reconciliation, and multi-entity planning requirements.
| Primary EPM/EDM Pillar | Industry Use Case |
|---|---|
| Planning | Merchandise financial planning |
| Planning | Demand forecasting and seasonal planning |
| Planning | Store-level financial planning |
| Planning | Retail calendar planning (4-5-4 / 13-period) |
| Planning | Markdown and promotion planning |
| Planning | Rolling forecast and scenario planning |
| Planning | Inventory and working-capital planning |
| Planning | Workforce and store-staffing planning |
| Narrative Reporting | ESG and sustainability reporting |
| Narrative Reporting | Real-time KPI dashboards and reporting |
| Profitability and Cost Management | Omnichannel profitability analysis |
| Account Reconciliation | POS and multi-source transaction reconciliation |
| Financial Consolidation and Close | Multi-entity / franchise consolidation |
Telecommunications EPM and EDM Use Cases
Telecommunications EPM and EDM roadmaps should link integrated strategy and revenue plans with network capital, workforce capacity, data governance, scenario modelling, cash, ESG, tax, and close processes.
| Primary EPM/EDM Pillar | Industry Use Case |
|---|---|
| Planning — Strategic & Revenue | Integrated strategy and revenue planning |
| Planning — Workforce | Workforce and capacity planning |
| Planning — Capital | Network capital and portfolio planning |
| Financial Consolidation and Close | Close, consolidation and reconciliation |
| Profitability and Cost Management | Profitability and cost-to-serve |
| Enterprise Data Management | Enterprise data and metadata governance |
| ESG Reporting & Planning | ESG and sustainability performance |
| Planning — Scenario Modelling | Risk, resilience and scenario planning |
| Planning — Cash Forecasting | Cash, liquidity and treasury |
| Tax Reporting | Tax provisioning and reporting |
Transportation and Logistics EPM and EDM Use Cases
Transportation-and-logistics EPM and EDM roadmaps should coordinate network, freight, workforce, assets, cash, accruals, profitability, close, sustainability, and logistics master data.
| Primary EPM/EDM Pillar | Industry Use Case |
|---|---|
| Planning | Network & freight spend planning |
| Planning | Workforce, assets & capacity planning |
| Planning & Account Reconciliation | Predictive cash & freight accruals |
| Profitability and Cost Management | Cost-to-serve & profitability |
| Financial Consolidation and Close | Logistics close, reconciliation & reporting |
| Planning & Narrative Reporting | Carbon, fuel & sustainability planning |
| Enterprise Data Management | Governed logistics master data |
Utilities and Energy EPM and EDM Use Cases
Utilities-and-energy EPM and EDM roadmaps should coordinate regulatory, capital, revenue, project, workforce, liquidity, sustainability, tax, and close activities.
| Primary EPM/EDM Pillar | Industry Use Case |
|---|---|
| Planning | Capital / TOTEX and regulatory plan |
| Planning | Revenue, load, price and margin |
| Planning | Work, project cost and capitalisation |
| Planning | Workforce and contractor cost |
| Planning | Cash, liquidity and collateral |
| Sustainability & Tax Reporting | Carbon, ESG, tax and narrative |
| Financial Consolidation and Close | Close, consolidation and regulatory reporting |